The Indirect Method is the much more common method, which starts with Net Profit (or another profit line item) and then adjusts the balance for non-cash items (e.g. depreciation), changes in balance sheet items (e.g. accounts receivables, accounts payable, inventory).
Positive variance occurs when the level of the ulna is >2.5 mm beyond the radius margin at the distal radio-ulnar joint. Negative variance is when the ulna is â¤2.5 mm than the radius at the DRUJ 1.
Normal ROM: 20-25 degrees; Normal end feel: Hard; Wrist Ulnar Deviation: Center the fulcrum on the dorsal aspect of the wrist over the capitate. Align proximal arm with the dorsal mid-line of the the forearm. If the shoulder is in 90 degrees of abduction and the elbow is in 90 degrees of flexion, the lateral epicondyle of the humerus can be used for reference. Align distal arm with the dorsal mid-line of the third metacarpal. Do not use the third phalanx for reference. Normal ROM: 20-25 degrees; Normal end feel: Hard; Wrist Ulnar Deviation: